PART 9Other taxes and duties

Landfill tax

142Landfill tax: rates from 1 April 2017

1

Section 42 of FA 1996 (amount of landfill tax) is amended as follows.

2

In subsection (1)(a) (standard rate), for “£84.40” substitute “£86.10”.

3

In subsection (2) (reduced rate for certain disposals)—

a

for “£84.40” substitute “£86.10”, and

b

for “£2.65” substitute “£2.70”.

4

The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2017.